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4 <br /> GENERAL ASSEMBLY OF NORTH CAROLINA <br /> 1991 SESSION <br /> CHAPTER 392 <br /> SENATE BILL 622 <br /> AN ACT AUTHORIZING ORANGE COUNTY TO LEVY AN OCCUPANCY TAX <br /> AND CHAPEL HILL AND CARRBORO TO INCREASE THEIR MOTOR <br /> VEHICLE TAXES. <br /> The General Assembly of North Carolina enacts: <br /> Section 1. Occupancy Tax. (a) Authorization and scope. The Orange <br /> County Board of Commissioners may, by resolution, levy a room occupancy tax of up <br /> to three percent (3%) on the gross receipts derived from the rental of any room, lodging, <br /> or similar accommodation in the county subject to sales tax under G.S. 105-164.4(a)(3). <br /> This tax does not apply to accommodations furnished by nonprofit charitable, <br /> educational, benevolent, or religious organizations when furnished in furtherance of <br /> their nonprofit purpose. This tax is in addition to any State or local sales or occupancy <br /> tax. <br /> (b) Collection. Every operator of a business subject to the tax levied <br /> under this section shall, on and after the effective date of the levy of the tax, collect the <br /> tax. This tax shall be collected as part of the charge for furnishing a taxable <br /> accommodation. The tax shall be stated and charged separately on the sales records, <br /> and shall be paid by the purchaser to the operator of the business as trustee for and on <br /> account of the county. The tax shall be added to the sales price and shall be passed on <br /> to the purchaser instead of being borne by the operator of the business. The county <br /> shall design, print, and furnish to all appropriate businesses and persons in the county <br /> the necessary forms for filing returns and instructions to ensure the full collection of the <br /> tax. <br /> (c) Administration. The county shall administer a tax levied under this <br /> section. A tax levied under this section is due and payable to the county finance officer <br /> in monthly installments on or before the 15th day of the month following the month in <br /> which the tax accrues. Every person, firm, corporation, or association liable for the tax <br /> shall, on or before the 15th day of each month, prepare and render a return on a form <br /> prescribed by the county. The return shall state the total gross receipts derived in the <br /> preceding month from rentals upon which the tax is levied. <br /> (d) Penalties. A person, firm, corporation, or association who fails or <br /> refuses to file the return required by this section shall pay a penalty of ten dollars <br /> ($10.00) for each day's omission. In case of failure or refusal to file the return or pay <br /> the tax for a period of 30 days after the time required for filing the return or for paying <br /> the tax, there shall be an additional tax, as a penalty, of five percent (5%) of the tax due <br /> in addition to any other penalty, with an additional tax of five percent (5%) for each <br />